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Keywords: Fleet composition
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Journal Articles
Journal of Applied Accounting Research 1–43.
Published: 30 June 2026
... profitability Fleet composition Lease accounting ASC 842 IFRS 16 The airline industry, marked by high capital intensity and vulnerability to macroeconomic shocks, has historically struggled to deliver consistent returns to investors. In his 2007 letter to shareholders, Warren Buffett, Chair and CEO...
